INDUBHAI CHHOTABHAI PATEL vs. COMMISSIONER OF INCOME-TAX

ITR/38/1987HC GujaratGJHC24011771198719 July 2001Author: HONOURABLE MR. JUSTICE ANIL R. DAVE,HONOURABLE MR. JUSTICE D.A.MEHTA2 pages

AI SummaryWithdrawn

What did the High Court hold?

The High Court, per Mr. Justice A.R. Dave, held that since the applicant-assessee had instructed their advocate not to press the Reference, the court would decline to answer the question referred to them. The Reference was thus disposed of accordingly. No finding was reached on the merits of the question referred, as it was not pressed by the assessee. The operative direction was to dispose of the Reference without answering the question. No issue was expressly left undecided, as the entire reference was withdrawn by the assessee.

What were the facts?

This matter concerns an Income Tax Reference No. 38 of 1987 before the High Court of Gujarat at Ahmedabad. The applicant-assessee is Indubhai Chhotabhai Patel, and the respondent is the Commissioner of Income-tax. The specific assessment year(s) and the order or action under challenge are not detailed in this judgment. The procedural history is that the case was called out for final hearing. The learned advocate for the applicant-assessee, Mr. Manish J. Shah, informed the court that he had instructions not to press the Reference. Consequently, the High Court declined to answer the question referred to it.

What were the issues?

The High Court was asked to decide a question of law referred to it. The specific question is not explicitly stated in the provided text. The applicant-assessee, through their advocate Mr. Manish J. Shah, argued that they did not wish to press the Reference. The judgment does not record any specific arguments from the respondent (Commissioner of Income-tax) regarding the substance of the reference, other than their appearance through Mr. Akil Qureshi for Mr. R.P. Bhatt.

AI-generated summary — verify with the full judgment below

IN THE HIGH COURT OF GUJARAT AT AHMEDABAD

INCOME TAX REFERENCE No 38 of 1987

For Approval and Signature:

Hon'ble MR.JUSTICE A.R.DAVE and Hon'ble MR.JUSTICE D.A.MEHTA ============================================================ 1. Whether Reporters of Local Papers may be allowed : NO to see the judgements?

To be referred to the Reporter or not? : NO 3. Whether Their Lordships wish to see the fair copy : NO of the judgement?

Whether this case involves a substantial question : NO of law as to the interpretation of the Constitution of India, 1950 of any Order made thereunder?

Whether it is to be circulated to the Civil Judge? : NO ------------

The order continues below.

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